BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lt-gpm312-annual-report@eudeadlines.eu
DTSTAMP:20260908T221909Z
DTSTART;VALUE=DATE:20270215
DTEND;VALUE=DATE:20270216
SUMMARY:Lithuania GPM (annual report of income paid to individuals): Lithua
 nia: annual report of income paid to individuals (GPM312)\, due 15 Februar
 y
RRULE:FREQ=YEARLY;BYMONTH=2;BYMONTHDAY=15
DESCRIPTION:Employers and other payers of income to individuals in Lithuani
 a must file an annual information return (GPM312) summarising all A-class 
 and B-class income paid to natural persons during the calendar year\, sepa
 rate from the monthly GPM313 withholding declarations.\n\nQui est concern
 é: Lithuanian companies that paid any salary\, board fees\, dividends\, o
 r other reportable income to individuals during the year -- effectively an
 y company with employees or that made payments to natural persons (both P1
  and P2-type profiles).\n\nQue faire: Compile the annual summary of income
  paid to individuals during the previous calendar year and file the GPM312
  return with VMI via EDS by 15 February.\n\nSanction: Late-filing fines an
 d interest under the Law on Tax Administration.\n\nNote sur la date : Re-c
 hecked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu
  with no extractable article text this session (same JS/portal-structure i
 ssue as VMI's other tax pages). The 15 February deadline is treated as lik
 ely but not independently re-confirmed against primary-source text this se
 ssion.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-gpm312
 -annual-report
URL:https://eudeadlines.eu/fr/deadline/lt-gpm312-annual-report
CATEGORIES:LT,Lithuania GPM (annual report of income paid to individuals)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (annual report of income paid to individuals): Li
 thuania: annual report of income paid to individuals (GPM312)\, due 15 Feb
 ruary — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (annual report of income paid to individuals): Li
 thuania: annual report of income paid to individuals (GPM312)\, due 15 Feb
 ruary — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR